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Module 1: Equilíbrio dia ajustes no diário geral e razão

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Accounting -> Accrued expenses

Accrued expenses

In this example, wages have been paid for the three months ending of $3600. At 31 March there is $300 owing.

The accrued expenses are a current liability.

General journal

Date Accounts Debit Credit
Jan.-Mar. Wages 3 600

Bank
3 600

Paid Wages

31 Mar. Wages 300

Accrued Wages
300

Wages owing

31 Mar. Profit and Loss a/c 3 900

Wages
3 900

Wages posted to Profit and Loss a/c

In the Ledger

Wages

31 Mar. Bank 3 600

Accrued wages 300
Profit and Loss a/c 3 900


3 900
3 900

1 Apr. Accrued wages 300
Accrued wages

1 Apr. Wages 300 31 Mar. Wages 300
Profit and Loss account

31 Mar. Wages 3 900

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